Direct Tax Acts, Finance Act 2022
633A Formation of SE or SCE by merger – leaving assets in the State
FA06 s60(e)
[(1) For the purposes of this section an asset is a qualifying transferred asset if–
(a) the asset is transferred t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.